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1983 (10) TMI 227 - KARNATAKA HIGH COURTExtract: .......emedies for the collection of tax he cannot file an application under section 13 to take coercive steps for recovery before the Court. This view is not correct. The aforesaid observations also indicate the wide choice open to the assessing authority in the matter of recovery of tax. 16.. For the reasons aforesaid both these petitions are dismissed.
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